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V0316-25 ·18 March 2025 ·consulta-vinculante Medium impact
Tax

Award of property in marital dissolution exceeding ownership share creates capital gain or loss

A taxpayer receives 100% of a property after divorce, compensating their ex-spouse in cash for the excess share. The DGT states that since this is not an equivalent assignment of the ownership share, a capital gain or loss arises for the other spouse.

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2025-03-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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